Bristol v. Washington County

Citations

• 177 U.S. 133
• 20 S. Ct. 585
• 44 L. Ed. 701
• 1900 U.S. LEXIS 1778

Syllabus

<p>The personal property of a citizen'of and resident in one State, invested in bonds and mortgages in another State, is subject to taxation in the latter State; and the amount of the tax is a claim against the property of the person taxed which is a debt that may, in case of death of the person taxed, be proved against his estate in the State where the mortgages and loans are contracted subject to the statutes of limitations of the State.</p>